CHARrrY REGISTRATION NUMBER: 1152457 Culcheth Community Church Unaudited Financial Statements 30 June 2024 MArrocKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Tumstone Business Park Widnes Cheshire VYA8 OVVN Culcheth Community Church Flnanclal Statements Year ended 30 June 2024 Page Trustees, annual report Independent examineffs report to the trustees Statement of financial activitles Statement of financial position Notes to the firk2ncial statements Tho followlng pages do not form part of the flnanclal Statements Detailed ststement of financial activities 15 Notss to the detailed statement of financial activities 16 Culcheth Community Church Trustees. Annual Report Year ended 30 June 2024 The trustees present their report and the unaudited financlal statements of the charty for the year ended 30 jur￿ 2024. Ref•renc• and admlnlstrntlve dotalls Registered charlty name Culcheth Communfty Church 1152457 Charlty reglstratlon numbor Prfnclpal offlco SO Lodge Drlve Culcheth Warrlngton Cheshlre WA3 4ER England The trustees Mr B V R5gby Mr S Kavanagh MrPH8rt Independent examlner Mr Giles Mattocks FCA 18 Mulberry Avenue Turnstone Business Park Widnes Cheshlre WA8 OWN 8tructur•. 90￿ManC• and m•nag•mont s. During thls reportin9 perlod the Church rèmained constituted and reg13tered as a Charltsble Incorporated Organisation (CIO), with a foundation consfjlutlon. ii. The Irustees of the charity by 5ts constltution are the elders of the chaiity for such tlme as they hold thai office. Elders are appolnteo following a recommendatlon and supportlng voté from the memberg of the Church at a church meeting, 111. Otr*r trustees not hc4ding the office ol Elder are appolnted to the board by the current trustees In order to assist the Elders wtth the management of the charlty. iv. Durlng thls reporting pertod the Church Elders contlnued the appoinlment of the addlttonal trustees to asslst them in the fulfllment of the 8im$ and objectives of the Church. Culcheth Community Church Trustees. Annual Report (eondnu•d) Year ended 30 June 2024 ObJectlYe• and actlvltle8 The Objects of the Charity are: I, to advance the Chdstlan falth ]n accordance wlth the Articles of Falth (cf. Westmlnster Confession of Faith) for Ihè beneffit of Ihe public in Warrington and in such other parts of the Unlted Kingdom or the worfd as Ihe Tntstees may from tlme to tirne think fit: li. to advance the education of the public in the Chrlsuan falth in Warrington and in such other parts of the Unite(l Klngdom or the world as the Trustees may from time to time think f lil. to relleve persons who are in conditions of need or financial hardship or who are sick or Sn need and to relieve the dlstress caused thereby In Warrlngton and In such other parts of the United Kingdom or the workl as the Truste8s may from time lo time thlnk fit; iv. to promote and fulfil Such other chartiable purposes benefi¢ial to the community In Warrlngton and in such other parts of the Unit8d Kingdom or the woafd by: Mr B V Ri9by Trustee Th• notos on pages 8 10 13 ft*rm part of Ih•66 flnanclal statsm•nts. Culcheth Community Church Notes to tho Flnanclal Ststements Year •nded 30 June 2024 General Informallon The charlty Is a public benofit entity and a regbstered charity in England and Wales and is unlncorporated. The address of Ihe principal office is 50 Lodge Drive. Culcheth. Warrington, Cheshlre, WA3 4ER, England. Statemont of compllan¢• These financlal statements hav8 been prepared in compliance with FRS 102, The Financial Reporting Standard appucable Irs the UK and the Republlc of Ireland,. the Statem8nt of Recommended Practlce applicable to charltles preparlng thelr accounts in accord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charfti8S SORP (FRS 102)) and the Charltles Act 2011. AGMuntlng pollclo8 Basts of preparatlon The financial statements have been prepared on the hlstorical cost basis, as modtfied by the revaluation of certain financial assets 8nd liabilltiès and investrnent properties measured at falr value through Income or expen(Ilture. financial statements are prepared In 8tÈrfing. which is the functional currency of the entity. Golng concorn There are no material uncertalnties al)out the charlvs abllty to wntlnue. Judgom•nts and key sourc•• of estlmatlon unc•rtalnty The preparatton of the flnancial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These estimates and Judgements are wntinually reviewed and are based on experience and other factors, Including expectstions of future events that are believed to be reasonable under the clrcumstancos. Fund accountlng Unrestricted funds are 8valable for use at the dlscretion of the trustees to further any of Ihe charitys purposes. Designated fvnds are wwestrlcted funds earmarked by the trustees for particular fijture project or commitment. Restrlcted funds are subjected to r8striction5 on their expenditure declared by the dOr￿r or through the 16rms of an appeal, and fall Into one of two Su￿dasSeS.' restricted income funds or endowment lunds. Culcheth Community Church Notes to the Financlal Statements (COnllnu•d) Year ended 30 June 2024 Accountlng pollcles (¢ontlnu•d) InGomlng r•source$ All incoming resources are induded In the statement of financial actlvlues when entitlement has passed to the tharity: it is probable that the economlc benefits associated wlth the transaction will flow to the charity and the amount can be rellabty measured. The followlng specific Olc are applied to particular categories of Income: income from donations or grant8 is recognised when there is evidence of entitlement to the gfft, recelpt Is probable and Its amount can be measured rellably. legacy Income Is recognised when receipt Is probable and entitlement is establlshed. Income from donated goods is measU￿d at the falr value of the gc¥)ds unless thls Is lrnpractlcal to measure rellably, in which case the value Is derlved from the cost to th6 donor or the estimated resale value. Donated facllfttes and services are reco9nlsed In trte accounts when reGeived rf the value can be reliably measured. No amounts are induded for the contribution of general volunt•ers. Irwme from conlracts for the suppty of sep4lces Is recognlsed with the delivery of the contractsd servi¢e. Thls Is dassffied as unrestrlcted fijnds unless there is a contractual requirement for it to be spent on a particular purpose and retumed rf unspent, In whlch case it may be regarded as restricted. Resourcu expended Exp8nditur8 is recognlsed on an accruals basls as a liablllty Is Incurred. Expendtture Includes any VAT whlch cannot be fully recovered. and Is classlfted under headings of the statement of finan￿al activÉties to which it relates: expenditure on raising funds incIL￿e8 the costs of all fundraising actlvltles, events. non-charitable tradlng activlties, and the sale of donated goods. expenditure on charitable actlvities includes all costs incurred by a charity in undertaking activili8s that further Its charitable aims for the benefit of its beneficiaries, including those support costs and costs re￿ling to the govemance of the charity apportioned to charitable acttvities. other expenditure includes all expendlture that is neither related to ralslng fvnds for the charity nor part of its expenditure on charftable activities. All costs are allocated to expendlture categ0ri8s reflecting the use of the resource. Direct costs attdbutable to a slngle activity are allocated dlrectly to that activity. Shared costs ar8 apportioned bet4veen the activities they contribute to on a reasonable, justif￿ble and consistent basls. F5nanclal Instrument8 Bastc financial instruments are inltially recognlsed at the amount re￿[Vable or payable Including any related transactlon Costs, unless the a￿angement constitutes a financlng transactlon, where it is recognis8d at the present value of the future payments discountpd at a market rate of Interest for 8 similar debt instrument. The company currently holds no financlal Instruments. Culcheth Community Church Notes to the Flnancial Statements {ronUnu Year endèd 30 June 2024 Donatlons and legacles Unrestrlcted Funds Restricted Totsl Funds Funds 2024 Donatlon• Offerings CAF stewardship Quench Donatlon8 14.310 750 1,880 15,060 1,880 4,019 4.019 Glfts Glfts Misc 2.850 4,420 7,050 7,070 28,029 20,979 Unrestricted Funds Restrlcted Totsl Funds Funds 2023 Donatlons Offerings CAF stewardship Quench Donetions 13.360 1,520 2.010 14,880 2.010 5,466 5.466 Glfts Gifts Mlsc 2.400 2,215 5,745 4,615 21.726 27,471 other Iradlng activitl•s Unreslrlcted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Quench Cafe Income 31,500 31.500 12,1)00 12.000 Investment Income Unrestrlcted Total Funds Unrestrtcted Totsl Funds Funds 2024 Funds 2023 Bank interest receivable 1,786 1,786 463 463 10 Culcheth Community Church Notes to the Flnanclal Statements (Mndnu•d) Year ended 30 June 2024 Expendltur• on Charitable a¢tMtles by fund typo Unrestrfcted Funds Restricted Totsl Funds Funds 2024 Culcheth Communty Church Support costs 61,208 959 7,050 68,258 959 62.187 7,050 69.217 Unrestrlcted Funds R8slrfcted Total Funds Funds 2023 Culcheth Communlty Church Support costs 51.736 961 5,745 57,481 52,697 5,745 58.442 Acllvides undertaken directly Support Total funds 2024 Total fund 2023 Culcheth Communty Church Govemance costs 68,258 68,258 959 57.481 961 959 68.258 959 69,217 58,442 Independent oxamlnatlon foes 2024 2023 Fees pay8b18 to the independent examiner for: Independent examination of the financial statements 500 500 10. Staff eosts The totsl staff costs and employee beneffts for the reporting period are an81ysed as follows: 2024 2023 The average head count of employees durlng the year was Nil (2023: Nil). No employee recelved employee benefts of more than £60,000 during the year (2023: Nil). 11. Trustee remun•rntlon and •xpense8 No remuneratlon or other benefits from employment with th8 charlty or a related enlity were elved by tho trustees. 11 Culcheth Community Church Notes to the Financlal Statements (¢onthMd) Year ended 30 June 2024 12. Debtorn 2024 2023 Other debtors 28,285 28,085 13. Credltor8: amounts falllng due wlthln one year 2024 2023 Accnjals and deferred income 1,000 1,000 Analy818 of charltabl• lund8 Unr•8trlct•d funds At 1 Juty 2023 At Income Expendlture 30 June 2024 General funds 97,668 54.265 {62.167) 89,766 At 1 July 2022 At Income Expenditure 30 June 2023 General funds 116,176 34,189 (52,697) 97,668 R•strl¢t•d fund8 At 1 July 2023 Income Expendlture 30 Jun• 2024 CCC Restricted Donations 7.050 (7.050) At 1 Juty 2022 Incom• Expenditure 30 June 2023 CCC Restrlcted Donations 5,745 (5,745) 12 Culcheth Community Church Notes to the Flnancial Statements (¢ondnu•dJ Year ended 30 June 2024 15. Anal￿1$ of not assets betwa•n fvndg Unrestricted Total Fund8 Funds 2024 Current assets Credttors less than 1 year Not ass•ts SYt.766 (1,000) 89,766 90.766 (1,000) 89,766 Unrestricted Total Funds Funds 2023 Current assets Creditors less than 1 year N•t assets 98,688 (1,000) 97.668 98,668 (1,000) 97.668 13 Culcheth Community Church Management Infonnatlon Year ended 30 June 2024 The followlng pages do not fomi part of the financlal statements. 14 Culcheth Communlty Church Detalled Ststement of Flnancial Actlvitles Year ended 30 June 2024 2024 2023 Incomo and •ndowmonts Donatlons and legacl•s Offerings CAF Stewardship Quench Donations Gifts MISC 500 14.880 2.010 5,466 4.815 15,060 1,880 4,019 7,070 28.029 27,471 Other tradlng actlvltlos Quench Cafe Income 31,500 12.000 Fnve$tmont Incom• Bank interest receivable 1,786 463 Total Income 61,315 39.934 Expenditure Expendlture on charitable actlvltle8 Rent Rates and water Llght and heat Repalrs and malntenance 22,666 3.701 17,598 23.240 4,179 10,735 F jj Insurance Legal and professional fees Other office cosfs Mission (Local) Overseas Mlsslon Pastoral Expenses Misc Exppnses 1,696 1,223 959 2,642 1.022 118 5,878 8.068 1,040 559 &400 13,631 1,760 534 69,217 58,442 Totsl expendlture 69,217 58,442 Not expendlture {7,902) (18,508) Culcheth Community Church Notes to the Detalled Statement of Flnanclal Actlvltl88 Y•ar ended 30 June 2024 2024 2023 Expondlture on charltable actlvltle• Culcheth Communlty Church Actlvltle$ undertaken dlrectty Rent Rates & Water Heal & Light Repairs & Maintenance Insurance Office Costs Misslon (Local) Mission (Overseas) Pastor81 Expenses Mrsc Expenses 22,666 3.701 17.598 1,696 1.223 23240 4.179 10.735 2,642 1.022 118 5.878 8.088 1.040 559 5,400 13,631 1,760 534 68,258 57.481 Gov•mance ¢osts Governance costs - accountanw fees 959 Expandltur• on ¢harttabl• activltl 69,217 58,442